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Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… the State Education Department’s (Department) monitoring of the Universal Pre-Kindergarten providers’ compliance with … (UPK) program was established through Chapter 436 of the Laws of 1997 to provide all four-year-olds in the State with the … whether the State Education Departments monitoring of the Universal PreKindergarten providers compliance with …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsCUNY Bulletin No. CU-314
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year. Affected Employees Employees who … deposit advice statement. Questions Questions regarding this bulletin may be directed to the University Manager of … This bulletin explains processing of the Prepaid Legal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employeesMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… whether Medicaid made improper payments on behalf of recipients with Department of Health-authorized overlapping Medicaid and Essential Plan … through November 2022. About the Program The Department of Health (Department) administers New York’s Medicaid … whether Medicaid made improper payments on behalf of recipients with Department of Healthauthorized overlapping …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… (DOB) latest financial plan projections through Sept. 30. However, PIT receipts were $2.6 billion lower than the same period in SFY 2021-22, reflecting, in part, the effects of the Pass-Through … which was $4.4 billion, or 4.8%, higher than last year for the same period. All Funds spending through September was …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… 1, 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a … Town of White Creek Board Oversight of Financial Activities 2013M64 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Variety Child Learning Center – Compliance With the Reimbursable Cost Manual
… costs reported by Variety Child Learning Center (Variety) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. These reimbursement rates are based on financial information, including costs, that Variety reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualIT Asset Management (2022-MS-2)
… District [pdf] Audit Objective Determine whether officials in 20 school districts (Districts) appropriately tracked, … to determine whether they could be located. We found 22 percent of these IT assets costing about $279,270 were not properly accounted for. Specifically, 11 percent, including 81 Chromebooks, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… clean air and water, this action would decimate 40 years of work to reduce pollution in America, pushing our country … the Clean Power Plan, easing restrictions on flaring of methane from gas wells and eliminating climate change from the National Environmental Policy Act are acts of willful denial regarding the reality of climate change. …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderComptroller DiNapoli Releases School Audits
… As a result, purchases were made without the benefit of price comparisons and without sufficient documentation to …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Village of Monticello – Board Oversight (2013M-226)
… over $147,000 for Village bank accounts. Village officials do not know the amount of cash available to fund operations, …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226City of Mount Vernon – Budget Review (B21-6-3)
… of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees are unsupported and could be … at a reasonable level. Monitor real estate transfer tax, mortgage tax, and Court fees revenues closely throughout the …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… the internal controls over financial records and reports for the period June 1, 2011, through October 31, 2012. … Board of Trustees consisting of a Mayor and four Trustees. For the fiscal year ending May 31, 2013, budgeted appropriations totaled $784,000 for the general fund, $205,000 for the water fund, and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15State Comptroller DiNapoli Releases Municipal Audits
… checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… is just, true and correct and, therefore, appropriate to pay. An employee’s supervisor and the Finance Office … are just, true and correct and, therefore, appropriate to pay. To meet this requirement, employees may, in either the … is just true and correct and therefore appropriate to pay …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… oversight of city operations because officials failed to file annual financial reports, provide interim financial … they did not have financial information available to develop multiyear financial or capital plans, according to an audit released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… 27, 2013. Background The Town of Poland is located in Chautauqua County and has a population of approximately … inventory records to show the amount of fuel remaining in inventory at any given time, and it does not take periodic … were unaccounted for. We also found apparent errors in the fuel usage records. The Town has not taken measures to …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… January 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216New York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… Objective To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not eligible. The audit covered the period from January 1, … Program (NYSHIP) provides health insurance coverage to over 1.2 million active and retired State, local …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesDepartment of Transportation Bulletin No. DOT-37
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2020 Shift … of Transportation are affected. Background Pursuant to Article 51 of the 2016-2021 Operational Services Unit … Service Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible … is generally responsible for auditing claims in each type of locality and what options, if any, are available for establishing the claims auditing position. Type of Locality Designated Claims Auditing Body Other Options …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-references